Sheridan Company uses a Job order cost system in each of its two manufacturing departments. Manufacturing overhead is appliod to Jobs on the basis of direct labor cost in Department A and machine hours in Department $B.$ In establiching the predetermined overhead rates for $2022,$ the following estimates were made for the year:

$\backslash$table$[[,$Department$],[$Manufacturing overhead,$$1,945,800,$$$1,288,000$